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2013 (9) TMI 351 - CESTAT KOLKATAConfiscation of goods u/s 115(2) - whether the vehicle carrying betel nuts of Third Country Origin was liable for confiscation u/s 115 (2) – Held that:- Department was not correct as no summon was issued to the assesse nor he was recognized as an authorized person for the said vehicle - the vehicle was carrying the offended goods thus liable for confiscation u/s 115 (2) - only when it was established that the owner or his agent was aware of the fact that the vehicle was used in the transportation of the offended goods. The appellant was not recognized as the authorized operator of the said vehicle, which is evident from the fact that his request for provisional release of the vehicle was turned down and the Power of Attorney executed by the owner in his favour was not accepted. Besides, the penalty on the appellant was based on the premise that he has failed to appear before investigating officers in spite of repeated summons issued to him, giving raise to the suspicion that he was involved in the act of smuggling. The said basis has been found to be un-true. - order of confiscation and penalty set aside. - Decided in favor of assessee.
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